A bid by the Sunday Business Postto secure documents from businessman Mr Denis O'Brien relating to any investigation concerning his tax residency has been dismissed by the High Court.
Mr Justice Kelly also refused an application by Mr O'Brien to have the newspaper make available any notes and drafts on which was based a
SBP
article, which the newspaper had planned to publish last September but did not do so Mr O'Brien secured an injunction restraining publication.
That injunction was later discharged by the High Court and an appeal against that discharge is pending before the Supreme Court.
However, while refusing discovery of notes and drafts regarding the September article on the grounds that the article was not published, the judge said that such documents would be discoverable if Mr O'Brien wished to amend his case to pursue a claim for aggravated damages arising from an earlier published SPBarticle of May last, which also dealt with Mr O'Brien's tax affairs. Mr Jim O'Callaghan, for Mr O'Brien indicated such an amended claim would probably be made.
Mr O'Brien has also agreed to discover any press statements issued by him from May 20002 relating to his tax residency.
The documents being sought by both Mr O'Brien and the SBPare sought in preparation for the hearing of proceedings in which Mr O'Brien is seeking to prevent the newspaper publishing an article relating to his tax affairs on grounds including a claim that a citizen's tax affairs are confidential.
In its discovery application, the newspaper had looked for all documents relating to any investigation, inquiry, assessment or appeal concerning Mr O'Brien's tax residency from May 1st, 2002 to date. It has also applied for press releases, extracts or other records or documents relating to public coverage of Mr O'Brien's tax residency for tax purposes and related matters for the period from May 1st 2002 to date.